Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR
bogus entries effected by the appellant/assessee. Resultantly, the penalty proceedings under Section 271 were initiated by the Officer. That order, however, has now been set aside by the appellate authority [CIT(A)] in the appeal preferred by the appellant/assessee, vide order dated 13.1.2011 with a finding that the appellant/assessee had not made any concealment of 10 income or furnished inaccurate